JAI KRISHAN LIQUORS PVT LTD.,DELHI V. DCIT, CIRCLE-13(1), DELHI

ITA 4624/DEL/2025

AI Insights

This case involves an appeal by M/s Jai Krishan Liquors Pvt Ltd against the order of the CIT(A)-3, Noida, which was dated 22.07.2025 for the assessment year 2017-18. The primary contention in the appeal was the ex-parte order passed by the CIT(A), as the assessee failed to appear before him. The Tribunal found that the assessee was not given a sufficient opportunity to be heard, which is a fundamental right in the context of legal proceedings. Consequently, the Tribunal decided to restore the appeal to the Assessing Officer's file, instructing the CIT(A) to re-evaluate the case after providing the assessee an adequate opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778240 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 29-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: TARANDEP SINGH
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4624/DEL/2025 [A.Y. 2017-18] M/s Jai Krishan Liquors Pvt Ltd Vs. The Dy. C.I.T B-25, Mohan Park, Naveen Shahdra Circle 13(1) Delhi Delhi PAN: AAACJ 0363 N (Applicant) (Respondent) Assessee By : Shri Tarandep Singh, Adv Department By : Ms. Pooja Swaroop, CIT-DR Date of Hearing : 18.09.2025 Date of Pronouncement : 10.10.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A)-3, Noida dated 22.07.2025 for A.Y 2017-18. 2. At the very outset, we find that the ld. CIT(A) has passed the order ex-parte as the assessee failed to appear before him. Printed from counselvise.com ITA No. 4624/DEL/2025 [A.Y. 2017-18] M/s Jai Krishan Liquors Pvt Ltd Vs. The Dy. C.I.T Page 2 of 3 3. In view of the ex-parte order by the CIT(A), we are of the considered view that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. Assessing Officer. 4. The CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities. 5. In the result, appeal of the assessee in ITA No. 4624/DEL/2025 is allowed for statistical purposes. The order is pronounced in the open court on 10.10.2025. Sd/- Sd/- [YOGESH KUMAR U.S.] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10th October, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 4624/DEL/2025 [A.Y. 2017-18] M/s Jai Krishan Liquors Pvt Ltd Vs. The Dy. C.I.T Page 3 of 3 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "